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The Professional Standards

Quiz by Nicky Trajano

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7 questions
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  • Q1
    Requirements for training, independence, and the professional care are included in which group of the generally accepted auditing standards?
    Quality Control
  • Q2
    The generally accepted standards of reporting encompass all of the following except
    Consistent application of accounting principles
    Conformity of financial statements with GAAP
    Consideration of an entity’s internal control
    Informative disclosures
  • Q3
    Which of the following does not pertain to the standards of fieldwork?
    Proper study and evaluation of internal control as a basis for reliance thereon
    Technical training and proficiency
    Adequate planning and supervision
    Obtaining sufficient competent evidential matter
  • Q4
    The third standard of fieldwork states that sufficient competent evidential mater may in part be obtained through the following methods except
  • Q5
    The risk that an auditor will fail to uncover a material misstatement is eliminated
    If a client has good internal control
    Under no circumstances
    When the auditor complies with the PSAs
    If the auditor observes the Code of Professional Ethics
  • Q6
    What is the general character of the three generally accepted auditing standards classified as general standards?
    The requirements for the planning of the audit and supervision of assistants, if any
    Criteria for the content of the auditor’s report on financial statements and related footnote disclosures
    Criteria for evidence gathering
    Criteria for competence, independence, and professional care of individuals performing the audit
  • Q7
    Which if the following quality control procedures related to engagement performance?
    Professional development

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